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State of California Franchise Tax Board

Changes to 2008 Forms

Updates to the 540/540A Booklet on 07/09/2009 – – Personal Income Tax Booklet

We replaced text on the 540/540A Booklet, 2009 540ES, Estimated Tax for Individual, 2009 California Estimated Tax Worksheet:

  • Revision 1: page 46, line 19f
  • Revision 2: Page 46, line 20

Previous Version

  1. Line 19f: Enter the lesser of line 19a or line 19e and go to line 20 (If your AGI on line 1 above is equal to or greater than $1,000,000/$500,000 for MFS, use line 19a.)
  2. Line 20: California income tax withheld and estimated to be withheld during 2008 (include withholding on pensions, annuities, etc.

Revised Version

  1. Line 19f: Enter the lesser of line 19a or line 19e and go to line 20 (If your California is equal to or greater than $1,000,000/$500,000 for MFS, use line 19a.)
  2. Line 20: California income tax withheld and estimated to be withheld during 2009 (include withholding on pensions, annuities, etc.

Reason for the changes

  1. Line 19f, to clarify that the Safe Harbor rules apply to California AGI for residents and nonresidents.
  2. Line 20, no tax impact. This change will assist the taxpayer in making the correct amount of estimated payments.

Impact

  1. No tax impact
  2. No tax impact

Updates to the 540/540A Booklet on 02/10/2009 – – Personal Income Tax Booklet

We replaced text on the 540/540A Booklet, and the Form 540/540A Instructions:

  • Revision 1: page 11, column 1, paragraph 2
  • Revision 2: Page 11, column 2, box 2, Form 540 – California Standard Deduction Worksheet for Dependents, line 1

Previous Version

  1. If you received federal Form RRB-1099-R, Annuities or Pension by the Railroad Retirement Board,
  2. Enter your earned income from: line 1 of the "Standard Deduction Worksheet for Dependents", in the instructions for federal Form 1040; Form 1040A; or from line A of the worksheet on the back of Form 1040EZ

Revised Version

  1. If you received federal Form RRB-1099-R, Annuities or Pension by the Railroad Retirement Board,
  2. Enter your earned income from: line 3 of the "Standard Deduction Worksheet", in the instructions for federal Form 1040; Form 1040A; or from line A of the worksheet on the back of Form 1040EZ

Reason for the changes

  1. This revision corrects a misspelled word.
  2. This revision corrects the line reference and worksheet title from a worksheet in the federal Form 1040 instructions that was changed after printing the 540/540A Booklet.

Impact

  1. No tax impact.
  2. This revision may decrease tax liability for taxpayers using the Form 540 – California Standard Deduction Worksheet for Dependents that have earned income greater than $900 but less than the Standard Deduction for their filing status.

Updates to the 2008 540/540A Booklet -- Personal Income Tax Booklet

The revised Internet version is available for download as of 01/26/2009.

Revision Details:

This revision is to correct a form reference.

  • 540/540A Booklet, Page 61, Side 1, Part III, line 12
  • Form 3506, Side 1, Part III, line 12

    Previously read:

    Add line 10 and line 11. Enter the amount here and on Form 540/504A, line 43; or Long Form 540NR, line 50

    Revised to:

    Add line 10 and line 11. Enter the amount here and on Form 540/540A, line 43; or Long Form 540NR, line 50

This revision may decrease the tax liability for a Form 540A taxpayer by allowing the credit to be properly reported on Form 540A.


Updates to the 2008 540/540A Booklet -- Personal Income Tax Booklet

The revised Internet version is available for download as of 01/20/2009.

Revision Details: This revision was made to correctly reflect the itemized deductions allowed on federal Schedule A (Form 1040), line 5.

  • Page 12, column 1, box 2 (Form 540A – California Itemized Deductions Worksheet), line 2, bullet 1.

Previously read:

Line 5, state and local income tax:

Revised to:

Line 5, state and local income tax or general sales tax:

Back to Tax Form Changes for 2008

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